The pair was pictured a week later walking in Central Park.
The dinner also reportedly included Charlie Rose, the longtime PBS anchor.
Allen, Handler, and Rose have not appeared to comment, officially or unofficially, on attending the dinner.
"I personally, on behalf of myself, deeply regret that Jeffrey Epstein became involved in any way with me. I abhor pedophilia and any sexual abuse of children and know that this was a gigantic error of judgment on my behalf," she said. "I am just so contrite I cannot say. Whenever I can I will repay the money and will have nothing ever to do with Jeffrey Epstein ever again."
Sources told The Reporter that the 2010 dinner was arranged by Peggy Siegal, described as a "society doyenne."
Siegal has not commented recently but previously told the Beast in 2011 about Epstein: "I and many others that know him describe him as brilliant. His unique mind is what attracts the world's smartest people to his home."
Epstein spent time in recent years at industry events, including the Gotham Awards in 2017 and the premiere of "Batman v. Superman" in New York in 2016.
A lawyer involved with the new case told The Reporter that Epstein's links to media figures helped protect him, saying, "Those relationships are a big part of the Jeffrey Epstein story of how he evaded justice for all these years."
Other top entertainment figures also spent time with Epstein.
“Jeffrey is both a highly successful financier and a committed philanthropist with a keen sense of global markets and an in-depth knowledge of 21st century science. I especially appreciated his insights and generosity during the recent trip to Africa to work on democratization, empowering the poor, citizen service, and combating HIV/AIDS," Clinton told the magazine through a spokesperson.
According to the magazine, Clinton was attracted to Epstein because the latter had a couple of planes.
"Clinton had organized a weeklong tour of South Africa, Nigeria, Ghana, Rwanda, and Mozambique to do what Clinton does. So when the president’s advance man Doug Band pitched the idea to Epstein, he said sure. As an added bonus, Kevin Spacey, a close friend of Clinton’s, and actor Chris Tucker came along for the ride," it reported.
President Donald Trump has also said he spent time with Epstein, telling New York magazine in 2002: “I’ve known Jeff for 15 years. Terrific guy. He’s a lot of fun to be with. It is even said that he likes beautiful women as much as I do, and many of them are on the younger side. No doubt about it—Jeffrey enjoys his social life.”
“I had a falling out with him a long time ago. I don’t think I’ve spoken with him for 15 years,” Trump said. “I wasn’t a fan. I was not a fan of his, that I can tell you.”